2024 (3) TMI 967

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....Ramamoorthy For the Petitioner : Mr.K.M.Malarmannan For the Respondent : Mrs.K.Vasanthamala, Government Advocate (T) ORDER An order dated 11.07.2023 is the subject of challenge in this writ petition. 2. The petitioner states that he had purchased a car in the assessment year 2021-2022. Since he had wrongly availed of Input Tax Credit (ITC) in relation thereto, it is stated that such....

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....nt year 2023-2024. Such return indicates the reversal of ITC to the extent of Rs. 73,690/- each towards CGST and SGST. On examining the impugned order, it is evident that such impugned order proceeds on the basis that ITC of Rs. 73,690/- each towards CGST and SGST was wrongly availed of. In other words, the said order proceeds on the basis that ITC was not reversed. In light of documents placed on....